When Testing Manual or Automated Controls

question 47

Multiple Choice

When testing manual or automated controls,

• A) automated controls are always subject to random error or manipulation.
• B) automated controls cannot be altered by making a change to the software application.
• C) when there are effective general controls and automated application controls, the auditor will need to select a larger sample size of transactions to verify.
• D) the extent of testing depends on whether it is a manual or automated control.

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Definitions:

Surface Characteristics

The observable qualities or features of an object's outermost layer.

Otoscope

A medical device used for the visual examination of the ear canal and eardrum.

Tympanic Membrane

The thin, semitransparent membrane separating the external ear canal from the middle ear, commonly referred to as the eardrum.

Internal Ear

A complex structure within the ear responsible for hearing and balance, consisting of the cochlea, vestibule, and semicircular canals.